I have RMAN backup on one host and I want to restore it one another host by copying at OS level

One assumption is that the path of the backup on the new host must be same as path of backup on original host

In linux we can simulate this using symbol link

Is there a way to simulate this in windows environment?

Is there a way to restore the backup from the location (meaning at different path than it was on original host)?
E.g. like restore of controlfile backup using 'set controlfile autobackup format' or 'restore controlfile from'

The following quote in Oracle documentation states about the possibility but not clear enough if we are not using CATLAOG

Restoring the Database to a New HostQuote:

You cannot use RMAN to restore disk backups or image copies created on one host to a new host. Nevertheless, you can transfer the files with an operating system utility. If the files are in the same location in the new host, then you do not need to recatalog them. If you transfer the files to new location, then use the CATALOG command to update the RMAN repository with the new filenames and use the CHANGE ... UNCATALOG command to uncatalog the old filename